This study presents mathematical modeling of non-isothermal gas absorption in a coaxial two impinging streams absorber (TISA). The governing equations on the performance of these ideal systems for three different models including the plug flow model, the tanks-in-series model, and Markov-Chain analysis are used to model the real system behavior. In order to approach a realistic model, the size distribution of the liquid droplets also is implemented in the models. The comparison between the results of the models with corresponding reported experimental data shows the desirable accuracy of the suggested models. Also, the effects of some operational variables on the average absorption rate and final removal efficiency of TISA are investigated. Results show that for similar operating conditions the removal efficiency of impinging streams absorber is higher than the conventional systems.